Although recently enacted legislation that created the IRS Whistleblower Reward Program (IRC § 7623) does not specifically prohibit the disclosure of the identity of the individual providing information, the IRS has announced its policy, in Notice 2008-4, to guard closely such information as follows:

3.06  Confidentiality of Claimant’s Identity

The Service will protect the identity of the claimant to the fullest extent permitted by law.  Under some circumstances, such as when the claimant is needed as a witness in a judicial proceeding, it may not be possible to pursue the investigation or examination without revealing the claimant’s identity.  The Service will make every effort to inform the claimant before proceeding in such a case.

It should be the job and the goal of your attorney to protect your anonymity.  The former IRS attorneys of S & P Law Firm, LLC are in the best position to evaluate whether your testimony will be necessary based upon the facts and circumstances of your case.  Our knowledge comes from having previously represented the IRS in hundreds of tax cases.  Our attorneys provide benefits that no other whistleblower attorneys are able to provide.  One such benefit is a Guarantee of Confidentiality.  We guarantee your confidentiality, or we will forfeit our fee in your case.  Our law firm takes extraordinary Steps of Protection to ensure your confidentiality.  A brief description of the extraordinary Steps of Protection provided by us is as follows:

Steps of Protection

• Attorney-Client Privilege - We are a law firm.  All information provided to us is protected by the attorney-client privilege, which is recognized on both a federal and state court level.  All communications between a client and the client's attorney are protected from discovery, even in a court of law. 
• Pseudonym - Our law firm's procedure is to provide you with a pseudonym (a code name) so that there can be no inadvertent disclosure.  This firm will keep the association of your name with your pseudonym in a safe-deposit box that is  accessible only by the managing attorney.
• Encrypted Email System - We can assign an email address to you from an encrypted email system for purposes of communicating with our attorneys.  You do not have to provide any identifying information in setting up the email address.  We recommend that you not use a work or public computer for communications regarding a referral made under the Tax Whistleblower Reward Program.
• Limited Means of Communications - All communications between this firm and you will be limited to the methods agreed upon.
• Electronic Payment - Payment will be made electronically so there will not be a paper trail of payment to you.
• Warning Label - All information provided to the IRS will be on bright paper with a warning label of "DO NOT COPY – INFORMANT INFORMATION," in order to prevent inadvertent disclosure by the IRS.
• Notice - Throughout the process, we will put the IRS on notice that the information provided through this program may jeopardize the individual providing the information with respect to his/her physical safety, license (law license, CPA, etc.) and/or employment.
• Photocopy Protection - All paper used to provide information to the IRS will be bright and dark, which makes copying difficult, so as to avoid inadvertent disclosure by the IRS.
• Forfeiture of Fees – In the unlikely event that there occurs an unauthorized disclosure by the IRS or this office, we will forfeit our agreed-upon contingency fee.

Will I have to testify?

The answer to this question is based upon the facts and circumstances of your particular matter.  Should the IRS require your testimony to enforce the tax, then you will have to testify.  We recognize that most of our clients do not wish to testify, and, therefore, we will fully analyze this contingency prior to submission of any information to the IRS.  We are in a superior position to evaluate the facts and circumstances of your case to determine whether your testimony will be necessary.  Contact us to learn more.  We will work carefully to submit the best possible package of information to the IRS "up-front" in order to reduce or eliminate the need for the IRS to contact you for additional information.

Persons who provide information under the Tax Whistleblower Reward Program regarding individuals or corporations that have underreported tax need only provide enough information to the IRS to help identify such underreporting in order to qualify for the minimum reward (i.e., 15%).  However, one of our many duties at S & P Law Firm, LLC is to maximize your reward (i.e., up to 30%). Nevertheless, we will take all available steps to protect your identity and guarantee your confidentiality.

If you have information regarding a taxpayer (i.e., an individual, business, trust, or estate) that underreported tax, you may be entitled to a reward from the United States of America for providing such information.